Subsidiary Legislation

Income Tax Act
Status:
Revised Edition published on 30 Dec 1999
Short Title     |   Number
Income Tax (Singapore — Guernsey) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Georgia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (APTIV Safety & Mobility Services Singapore Pte Ltd — Section 13(12) Exemption) Order 2019
Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019
Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement) Order 2019
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Exemption of Workfare Bicentennial Bonus) Notification 2019
Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019
Income Tax (Bail and Personal Bond) Rules 2019
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Cancellation) Notification 2019
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019
Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2020
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Income Tax (Azure Sky Investments 10 Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Latvia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020
Income Tax (Hevilift Group Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) Order 2020
Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Singapore — Liechtenstein) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Turkmenistan) (Avoidance of Double Taxation Agreement) Order 2020
Income Tax (Singapore — Cyprus) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Saudi Arabia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Uruguay) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Armada Kraken Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Singapore Aerospace Manufacturing Private Limited — Section 13(12) Exemption) Order 2020
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020
Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020
Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020
Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020
Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020
Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020
Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2020
Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Keystone Holdings (Global) Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Exemption under Section 13ZA(3)) Rules 2020
Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020
Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021
Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021
Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021
Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021
Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 2021